Published: Apr 12, 2023

The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

145-163 Riski Ayu Fitriani, Menik Indrati
Read Statistic: 68
PDF Downloads: 95

Profit or Planet? : Impact of Production and Environmental Costs on Sales


164-180 Ivada Zanetha Darmaputri, Valentine Siagian
Read Statistic: 94
PDF Downloads: 75

Book-Tax Differences and Profit Growth: Evidence from Indonesia

181-194 Qurrotal Qolbiyah, Muhammad Isa Alamsyahbana, Rachmad Chartady, Armansyah Armansyah, Yerisma Welly
Read Statistic: 74
PDF Downloads: 59

Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

195-207 Yunita Pakpahan, Wina Theresia br Naibaho
Read Statistic: 56
PDF Downloads: 55

Market Concentration in Construction Tenders in West Papua

208-220 Bagas Johantri, Rachma Aprilia, Sopian Sopian
Read Statistic: 26
PDF Downloads: 21

The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

221-235 Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman
Read Statistic: 196
PDF Downloads: 143

Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

236-249 Dianila Oktyawati
Read Statistic: 75
PDF Downloads: 44

Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

250-264 Indradi
Read Statistic: 24
PDF Downloads: 21

The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital

265-282 Nurul Latifah Nurdin, Haliah, Nirwana
Read Statistic: 32
PDF Downloads: 41

Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress

283-295 Eddy Suranta, Muhammad Alif Bimo Satrio, Pratana Puspa Midiastuty
Read Statistic: 141
PDF Downloads: 143

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office

296-310 Irawati, Musa Maha Sulung Sitinjak, Dwikora Harjo, Aramia Fahriah
Read Statistic: 81
PDF Downloads: 78

Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022)

311-323 Jufri Yandes, Sapto Setyo Nugroho
Read Statistic: 55
PDF Downloads: 85

Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

324-340 Marlon Manya, Miryam C. González-Rabanal
Read Statistic: 40
PDF Downloads: 74